Bader Sultana Kakad vs The ...
2024 Latest Caselaw 14175 Ker

Kerala High Court

Bader Sultana Kakad vs The ... on 29 May, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

                   IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                    PRESENT

               THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN

            WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946

                             WP(C) NO. 19200 OF 2024

PETITIONER:

              BADER SULTANA KAKAD
              AGED 57 YEARS
              11/460, METRO BAZAR, MARKET ROAD, PALAKKAD, PIN - 678 014.

              BY ADVS.
                  R.SREEJITH
                  K.KRISHNA
                  ACHYUTH MENON
                  PADMANATHAN K.V.


RESPONDENTS:

     1        THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME
              TAX/INCOME TAX OFFICER
              INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTRE, DELHI,
              PIN - 110 001.

     2        THE JOINT COMMISSIONER (APPEALS)COMMISSIONER OF INCOME TAX
              (APPEALS)
              INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE,
              DELHI, PIN - 110 001.

              BY ADVS.
                   CHRISTOPHER ABRAHAM
                   P.R.AJITH KUMAR(K/000708/1998), STANDING COUNSEL



         THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.05.2024,

THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO.19200 OF 2024

                                    : 2 :



                                JUDGMENT

The petitioner is an assessee under the Income tax

Act, 1961. Against Ext.P1 assessment order for the

Assessment year 2016-17, the petitioner has filed Ext.P2

appeal before the 2nd respondent. Since there is a delay

of 37 days, the petitioner has also filed Ext.P3

application for condonation of delay. The petitioner has

also preferred Ext.P4 stay petition against recovery

proceedings pursuant to Ext.P1.

2. The grievance of the petitioner is that during

the pendency of Ext.P2 appeal steps are being taken for

realization of the amount pursuant to Ext.P1 assessment

order.

3. Heard the learned Counsel for the petitioner

and the learned Standing Counsel for respondents. WP(C) NO.19200 OF 2024

Ext.P2 is a statutory appeal. The same has been

filed along with an application to condone delay. There

will be a direction to the 2 nd respondent to consider the

application for conodation of delay, as expeditiously as

possible. If the delay is condoned, the 2 nd respondent

shall consider Ext.P4 stay petition expeditiously. The

entire exercise shall be completed within a period of two

months. Till such time, the recovery proceedings

pursuant to Ext.P1 shall be deferred.

Sd/-

MURALI PURUSHOTHAMAN JUDGE SRJ WP(C) NO.19200 OF 2024

APPENDIX OF WP(C) 19200/2024

PETITIONER'S EXHIBITS

EXHIBIT P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT DTD. 22-02-2024.

EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 29-04-2024.

EXHIBIT P3 COPY OF APPLICATION FOR CONDONATION OF DELAY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 29-04-2024.

EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 29-04-2024.

EXHIBIT P5 COPY OF JUDGMENT IN WPC NO. 29879/2023 OF THIS HON'BLE COURT DTD. 20-09-2023.